ACCT359-18S2 (C) Semester Two 2018

Further Issues in Advanced Taxation

15 points

Details:
Start Date: Monday, 16 July 2018
End Date: Sunday, 18 November 2018
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Friday, 27 July 2018
  • Without academic penalty (including no fee refund): Friday, 12 October 2018

Description

This course includes consideration of tax compliance; business and tax ethics; tax policy; international taxation; and an introduction to the charities sector (and other taxation issues) in New Zealand.

In recent years, the growth in the complexity of taxation law and the increased awareness of the need for research into aspects of taxation have made it desirable that certain topics be considered in a specialist taxation course.  The course also considers some more ‘topical’ tax issues.  It requires students to have a strong background in taxation which will be achieved through completion of ACCT358.  The course material of ACCT359 will develop areas of taxation that are important for tax research and employment.  Completion of the course should provide students with a framework to research and evaluate taxation issues, and provide an excellent preparation for postgraduate study at the Honours level, the 180-point MCom and beyond in the taxation area.  It is especially aimed at those students who may be wishing to make their career in taxation.

Learning Outcomes

Upon completion of ACCT 359, students will be able to:
(a) Demonstrate an understanding of issues related to tax compliance;
(b) Critically evaluate the ethical issues relating to a specific factual scenario;
(c) Demonstrate an understanding of international perspectives on tax compliance and also the role of the Office of the National Tax Advocate;
(d) Describe the issues that arise with respect to tax reform and developing tax policy;;
(e) Demonstrate an understanding of Base Erosion and Profit Shifting (BEPS);;
(f) Demonstrate an understanding of transfer pricing issues;
(g) Critically evaluate the application of the Goods and Services Tax Act 1985 to the subdivision of land;
(h) Critically evaluate the application of the Income Tax Act 2007 to land sales;
(i) Demonstrate an understanding of the taxation issues related to charities and the taxation of Maori Authorities;
(j) Demonstrate an understanding of the JG Russell litigation and its impact on New Zealand tax jurisprudence;
(k) Demonstrate an understanding of aspects of Inland Revenue investigations and litigation.

University Graduate Attributes

This course will provide students with an opportunity to develop the Graduate Attributes specified below:

Critically competent in a core academic discipline of their award

Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.

Employable, innovative and enterprising

Students will develop key skills and attributes sought by employers that can be used in a range of applications.

Globally aware

Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.

Pre-requisites

Restrictions

ACIS359, ACIS354

Equivalent Courses

ACIS359

Course Coordinator

For further information see Department of Accounting and Information Systems on the departments and colleges page

Assessment

Assessment Due Date Percentage 
Tutorial preparation 10%
Mid-Term Test 30%
Research Project 20%
Final Exam 40%

Textbooks / Resources

Students should have access to Thomson Reuters, Taxation Legislation Handbook 2017 or CCH 2017 NZ Tax Legislation for Students; (your legislation needs to have the Income Tax Act 2007). Current (2018) copies of these works are also acceptable. Note that the full legislation is also available via www.legislation.govt.nz. All other materials will be posted on Learn for students to download and/or print.

Course links

Learn

Indicative Fees

Domestic fee $790.00

International fee $3,350.00

* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.

Minimum enrolments

This course will not be offered if fewer than 20 people apply to enrol.

For further information see Department of Accounting and Information Systems on the department and colleges page .

All ACCT359 Occurrences

  • ACCT359-18S2 (C) Semester Two 2018